The Tribunal directed to allow depreciation on the computer printers at the higher rate as claimed by the assessee by following the judgement of Hon’ble Delhi High Court in CIT v. BSES Yamuna Powers Ltd. (2010) TIOL 636 (Delhi) (AY. 2006-07)
CEVA Freight India (P) Ltd. v. Dy. CIT (2018) 192 TTJ 887/ 172 DTR 55 (Delhi)(Trib.)
S. 32 : Depreciation- Computer peripherals-Eligible higher rate of depreciation .